在军事行动、地质普查、道路选线、厂矿选址等各项活动中,经常需要利用地形图确定实地的()和点位。
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Which of the following criticisms does NOT apply to historical cost financial statements during a period of rising prices?
A. They are difficult to verify because transactions could have happened many years ago
B. They contain mixed values; some items are at current values and some are at out of date values
C. They understate assets and overstate profit
D. They overstate gearing in the statement of financial position